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Zakat Management in Indonesia: a Legal Political Perspective

Al-Ahkam

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Title Zakat Management in Indonesia: a Legal Political Perspective
 
Creator Yahya, Imam
 
Subject zakat management; legal politics; BAZNAS; LAZ
 
Description This article aims to describe the management of zakat in Indonesia in a political and legal perspective carried out by BAZNAS (Badan Amil Zakat Infaq and Sadaqah) and LAZ (Lembaga Amil Zakat). Management of zakat management in a political-law approach is manifested in the zakat management regulations in Indonesia, namely Law no. 23 of 2011 concerning Zakat Management. Through literature research with a political-law approach, this research finds the following three points. First, the existence of BAZNAS is legitimized by law as a non-structural institution under the President, which has the authority to manage zakat, whether it is the collection, distribution or development of zakat assets. Second, as a consequence, taxes that have been paid through central BAZNAS or regional BAZNAS can reduce taxable assets. Third, BAZNAS has the power to recommend LAZ as well as supervise LAZ's performance at all levels, and the results are reported to BAZNAS.
 
Publisher Faculty of Sharia and Law, Universitas Islam Negeri (UIN) Walisongo Semarang
 
Contributor —
 
Date 2020-10-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://journal.walisongo.ac.id/index.php/ahkam/article/view/6420
10.21580/ahkam.2020.30.2.6420
 
Source Al-Ahkam; Volume 30, Nomor 2, Oktober 2020; 195-214
2502-3209
0854-4603
 
Language eng
 
Relation https://journal.walisongo.ac.id/index.php/ahkam/article/view/6420/3006
 
Rights Copyright (c) 2020 Al-Ahkam
http://creativecommons.org/licenses/by-sa/4.0